VAT gap, reduced VAT rates and their impact on compliance costs for businesses and on consumers : European implementation assessment
author: Eckhard Binder ; European Parliament, European Parliamentary Research Service, Ex-post Evaluation Unit
| Year of publication: |
September 2021
|
|---|---|
| Authors: | Binder, Eckhard |
| Institutions: | Europäisches Parlament / Ex-Post Evaluation Unit (issuing body) |
| Publisher: |
Brussels : European Union |
| Subject: | Umsatzsteuer | Sales tax | Steuerharmonisierung | Tax harmonization | EU-Steuerrecht | EU tax law | Befolgungskosten | Compliance costs | EU-Staaten | EU countries |
| Extent: | 1 Online-Ressource (circa 80 Seiten) Illustrationen |
|---|---|
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Amtliche Publikation ; Graue Literatur ; Non-commercial literature |
| Language: | English |
| ISBN: | 978-92-846-8441-0 |
| Other identifiers: | 10.2861/76928 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012939616